Article 26 Upon investment in full of their respective capital contribution by the shareholders， a legally-prescribed capital verification institution must carry out capital verification procedure and issue a certificate.

　　第二十七条：股东的全部出资经法定的验资机构验资后，由全体股东指定的代表或者共同委托的代理人向公司登记机关申请设立登记，提交公司登记申请书、公司章程、验资证明等文件。

　　Article 27 After a legally-prescribed capital verification institution has verified the shareholders' full capital contribution， a representative designated by all shareholders or the agent appointed jointly thereby shall apply to the company registration authority for establishment registration and submit thereto documents such as the company registration application form， the articles of association， and the capital verification certificate， etc.

　　法律、行政法规规定需要经有关部门审批的，应当在申请设立登记时提交批准文件。

　　Where approval by the relevant authority is required by the relevant national statute or administrative regulations， the approval document shall be submitted at the time of applying for establishment registration.

　　公司登记机关对符合本法规定条件的，予以登记，发给公司营业执照；对不符合本法规定条件的，不予登记。

　　The company registration authority shall grant registration to an applicant who meets the requirements prescribed herein and shall issue a company business license， and shall not grant registration to an applicant who fails to meet the requirements prescribed herein.

　　公司营业执照签发日期，为有限责任公司成立日期。

　　The date of issuance of a company business license shall be the establishment date for a limited liability company.

　　第二十八条：有限责任公司成立后，发现作为出资的实物、工业产权、非专利技术、土地使用权的实际价额显著低于公司章程所定价额的，应当由交付该出资的股东补交其差额，公司设立时的其他股东对其承担连带责任。

　　Article 28 If after the establishment of a limited liability company， it is discovered that the actual value of the tangible goods， industrial property， non-patented technology， or land use rights contributed as capital is significantly below their value fixed in the articles of association， the shareholder who contributed such item as capital shall contribute the difference in value， and the other shareholders of the company at the time it was established shall be jointly and severally liable.

　　第二十九条：设立有限责任公司的同时设立分公司的，应当就所设分公司向公司登记机关申请登记，领取营业执照。

　　Article 29 Where a branch company is to be established contemporaneous with the establishment of a limited liability company， an application for registration of such branch company shall be submitted to the company registration authority， and it shall be issued a business license.

　　有限责任公司成立后设立分公司，应当由公司法定代表人向公司登记机关申请登记，领取营业执照。

　　Where a branch company is to be established after the establishment of the limited liability company， the company's legal representative shall apply to the company registration authority for registration of such branch company， and it shall be issued a business license.

　　第三十条：有限责任公司成立后，应当向股东签发出资证明书。出资证明书应当载明下列事项：

　　Article 30 Upon the establishment of a limited liability company， each shareholder shall be issued a capital contribution certificate， which shall set forth the following：

　　（一）公司名称；

　　（i） the name of the company；

　　（二）公司登记日期；

　　（ii） the date of registration of the company；

　　（三）公司注册资本；

　　（iii） the company's registered capital；

　　（四）股东的姓名或者名称、缴纳的出资额和出资日期；

　　（iv） the name of the shareholder， the amount of his capital contribution， and the date of capital contribution；

　　（五）出资证明书的编号和核发日期。

　　（v） the serial number and date of issuance of the capital contribution certificate.

　　出资证明书由公司盖章。

　　The company's chop shall be impressed on each capital contribution certificate.

　　第三十一条：有限责任公司应当置备股东名册，记载下列事项：

　　Article 31 A limited liability company shall maintain a record of shareholders， which shall set forth the following：

　　1股东的姓名或者名称及住所；

　　（i） the name of each shareholder and the domicile thereof；

　　（二）股东的出资额；

　　（ii） the amount of capital contribution invested by each shareholder；

　　（三）出资证明书编号。

　　（iii） the serial number of each capital contribution certificate.

　　第三十二条：股东有权查阅股东会会议记录和公司财务会计报告。

　　Article 32 Shareholders are entitled to inspect the minutes of meetings of shareholder committee as well as the financial and accounting reports of the company.

　　第三十三条：股东按照出资比例分取红利。公司新增资本时，股东可以优先认缴出资。